Form a Corporation in Nebraska

Everything you need to know about forming a Corporation in Nebraska. Filing fees, requirements, timeline, and step-by-step guidance.

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$65
Filing Fee
3-5 business days
Processing Time
Required
Registered Agent

How to File

1

Choose a Corporate Name

Select a unique name that includes a required designator such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation (Corp., Inc., Co.). Verify name availability using the Nebraska Secretary of State's online business name search tool.

30 minutes

2

Appoint a Registered Agent

Designate a registered agent with a physical street address in Nebraska who is authorized to receive legal and official documents on behalf of the corporation. The agent can be an individual resident or a commercial registered agent service.

1-2 hours

3

File Articles of Incorporation

Prepare and file the Articles of Incorporation with the Nebraska Secretary of State, including the corporate name, registered agent information, number of authorized shares, incorporator details, and purpose. Filing can be completed online or by mail.

1-2 hours

4

Publish Notice of Incorporation

Nebraska requires corporations to publish a notice of incorporation in a legal newspaper of general circulation in the county of the registered agent for three consecutive weeks within 45 days of filing. Proof of publication must be filed with the Secretary of State.

3-4 weeks (for publication period)

What's Next After Filing

Once your Corporation is officially formed, you'll want to complete these important steps:

  • Create Corporate Bylaws and Organizational RecordsDraft corporate bylaws outlining governance rules, officer roles, meeting procedures, and shareholder rights. Hold an organizational meeting to adopt bylaws, appoint officers, issue initial shares, and record minutes.
  • Obtain an EIN and Open a Business Bank AccountApply for a Federal Employer Identification Number (EIN) from the IRS, which is required for tax filings, hiring employees, and opening a business bank account. Use the EIN to establish a dedicated corporate bank account.
  • Register for Nebraska State Taxes and LicensesRegister with the Nebraska Department of Revenue for applicable state taxes including corporate income tax and sales tax if selling taxable goods or services. Obtain any required local business licenses or permits for your industry and location.

Advantages

  • Limited liability protection shields shareholders' personal assets from corporate debts and legal liabilities
  • Ability to raise capital by issuing multiple classes of stock and attracting investors, including venture capital
  • Unlimited number of shareholders allowed, making Nebraska C-Corps suitable for large growth and eventual public offerings
  • Perpetual existence means the corporation continues regardless of changes in ownership or the death of shareholders
  • Credibility and professional image with customers, vendors, and financial institutions

Considerations

  • Double taxation: corporate profits are taxed at the corporate level and again when distributed as dividends to shareholders
  • Nebraska's publication requirement adds time and cost (typically $60–$150+ in newspaper publication fees) not required in most states
  • More complex governance requirements including mandatory bylaws, board of directors, shareholder meetings, and detailed recordkeeping compared to LLCs

Annual Obligations

Annual Report Fee:$26
Report Due:March 1 (biennial - due every two years in odd-numbered years)
Nebraska requires corporations to file a biennial (every two years) Occupation Tax Report, not a traditional annual report, due March 1 of odd-numbered years. The minimum filing fee is $26, but the tax is calculated based on paid-up capital stock and surplus: $26 minimum for the first $25,000, with additional fees for amounts above that. Nebraska corporations are also subject to the Nebraska corporate income tax, with a flat rate of 5.84% on taxable income as of 2024.
Last verified: July 2026Source

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Other Business Types in Nebraska

Form a Corporation in Nebraska | Filing Guide 2025 | OpenChamber